United States v. Clarke

United States v. Clarke, 573 U.S. 248 (2014), was a United States Supreme Court case in which the Court held that a taxpayer who wants to question Internal Revenue Service agents about their motives for issuing a summons may do so if they can point to "specific facts or circumstances plausibly raising an inference of bad faith."^[1][2]

United States v. Clarke
Supreme Court of the United States
Decided June 19, 2014
Full case name	United States v. Clarke
Citations	573 U.S. 248 (more)
Holding
A taxpayer who wants to question Internal Revenue Service agents about their motives for issuing a summons may do so if they can point to "specific facts or circumstances plausibly raising an inference of bad faith."
Court membership
Chief Justice John Roberts Associate Justices Antonin Scalia · Anthony Kennedy Clarence Thomas · Ruth Bader Ginsburg Stephen Breyer · Samuel Alito Sonia Sotomayor · Elena Kagan
Case opinion
Majority	Kagan, joined by unanimous